20-year time limit

Acquisitions and disposals

Contract and conveyance, purchaser

Contract and conveyance, vendor

Date of

Generally

Adjustment of amount charged

Administration

Administration of tax

Alternative property finance

Amount of tax chargeable

Annual chargeable amounts

Generally

Indexation

Appeals

Agreement, settling of appeals by

Assessments

Conclusion of review, effect of

Determination by Tribunal

Late notice of

Matter in question, meaning

Nature of review

Notice of

Notifying appeal to tribunal

Offer of review by HMRC

Payment of tax

Postponement of recovery of tax

Right of

Right of appellant to require review

Self-assessments

Steps following notice of appeal

Tribunal, meaning

Assessments

Careless or deliberate behaviour

Double assessment, relief for

Loss of tax discovered

Procedure

Recovery of excessive repayments

Relief for excessive assessment

Return delivered

Taxpayer, meaning

Time limits

ATED gains tax

ATED-related capital gains tax charge

Careless or deliberate conduct

Charge to tax

Generally

Introduction

Chargeable day, meaning

Chargeable gains

Appropriations to and from stock

Augmented profits

Charge to corporation tax

Commencement

Companies

Computation of gains and losses

Deemed disposals

EEA UCITS

Generally

Individuals

Non-resident companies

Rates of tax

Relevant high value disposal

Restriction of losses

Restriction of pre-entry losses

Tapering relief

Threshold amount

Transfers within a group

Chargeable interests

Chargeable period

Claims for overpaid tax

Collection and management of tax

Collective investment schemes

Generally

Liability for and collection of tax

Companies

Connected persons

Cell companies

Interests held by

Meaning

Consequential claims following discovery

Conversions

Damage to a dwelling

Defences against discovery assessments

Definitions

Deliberate underpayment of tax

Demolitions

Description of arrangements

Determination by HMRC where no return delivered

Different interests held in same dwelling

Effect of reliefs

Generally

Disclosure of tax avoidance schemes

Discovery powers

Double charges

Duty to make return

Enquiries into returns

Amendment of self-assessment

Completion

Direction to complete

Notice of

Referral of questions to tribunal

Scope of

Entitlement to interests

Excluded property trusts

Exclusions from the charge

Exemptions

British Museum

Charitable companies

Dwellings conditionally exempt from inheritance tax

National Heritage Memorial Fund

Natural History Museum

Public bodies

Generally

Hypothetical officer (information held by)

Included in meaning of tax

Indexation of annual chargeable amounts

Chargeable amounts

Generally

Information and inspection powers

Insufficiency of disclosure

Interest held by connected persons

Interim relief

Generally

Substantial acquisitions and disposals

Interpretation

Investigatory powers

Jointly entitled, liability

Land sold to financial institution and leased to person, alternative property finance

Liability to charge

Meaning of dwelling

Dwelling in grounds of another dwelling

Dwellings in the same building

Generally

Parts of a greater whole

Substantial performance of off plan purchase

Terraces etc.

Use of dwelling, power to modify

New dwellings

Non-natural persons

Non-resident CGT returns

Orders and regulations

Overpaid tax, claims for

Partnerships

Payment of tax

Penalties

Person liable

Records

Duty to keep and preserve

Penalties

Reduction in threshold

Regulations and orders

Reliefs

Dwellings open to the public

Employees or partners occupying

Farm workers

Farmhouses

Financial institutions

Generally

Non-qualifying individual, meaning

Non-qualifying occupation, look-forward and look-back

Power to modify

Property developers

Property rental businesses

Property traders

Rental property, preparation for sale/demolition etc.

Social housing providers

Ten per cent or greater share in a company, meaning

Reliefs from the charge

Returns

Adjusted chargeable amount

Amendment by chargeable person

Contents of

Correction by HMRC

Filing date, meaning

Generally

Meaning

Penalties

Self-assessment inclusion

Scope of charges

Single dwelling interest, meaning

Special case

State of affairs on a day, meaning

Taxable value

Third parties

Time limits for claims, etc

Time limits for discovery assessment

UK resident property

Within the charge, meaning